Please help. Thank you so much in advance!

View Policies Current Attempt in Progress On March 1, 2022, Sheridan Company acquired real estate, on which it planned to construct a small office building, by paying $85,000 in cash. An old warehouse on the property was demolished at a cost of $9,300; the salvaged materials were sold for $4,700. Additional expenditures before construction began included $3,000 attorney's fee for work concerning the land purchase, $5,600 real estate broker's fee, 59,900 architect's fee, and $18,000 to put in driveways and a parking lot. Determine the amount to be reported as the cost of the land. Cost of the land $ For each cost not used in previous part, indicate the account to be debited. Account to be debited $ $